https://www.taxtmi.com/caselaws?id=19818 The High Court of Orissa held that the Income-tax Appellate Tribunal exceeded its jurisdiction by rewriting the judgment instead of rectifying a mistake apparent from the record under section 254(2) of the Income-tax Act, 1961. The Tribunal's substitution of paragraphs in the original order was deemed impermissible. Consequently, the assessee's appeals for the assessment years 1985-86 to 1988-89 were dismissed, upholding the Commissioner of Income-tax (Appeals) orders. The court emphasized that the Tribunal's power under section 254(2) is limited to rectifying mistakes, not reviewing decisions or rewriting judgments. en-us Fri, 29 Jul 1994 00:00:00 +0530 Mon, 09 Nov 2009 18:33:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19818 The High Court of Orissa held that the Income-tax Appellate Tribunal exceeded its jurisdiction by rewriting the judgment instead of rectifying a mistake apparent from the record under section 254(2) of the Income-tax Act, 1961. The Tribunal's substitution of paragraphs in the original order was deemed impermissible. Consequently, the assessee's appeals for the assessment years 1985-86 to 1988-89 were dismissed, upholding the Commissioner of Income-tax (Appeals) orders. The court emphasized that the Tribunal's power under section 254(2) is limited to rectifying mistakes, not reviewing decisions or rewriting judgments. Case-Laws Income Tax Fri, 29 Jul 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19818